Extracted from PDF file 2023-georgia-form-st-3.pdf, last modified February 2013Sales and Use Tax Return
Sales and Use Tax Return (ST-3) Instructions **ATTENTION** Effective date: This Form ST-3 is effective for sales beginning October 1, 2022. Electronic filing: To file and pay electronically, please visit the Georgia Tax Center at https://gtc.dor.ga.gov. Additional information, instructional videos, and frequently asked questions about electronic filing can be found at http://dor.georgia.gov/georgia-tax-center-info. Important Changes to Form ST-3: Beginning with the return for the October 2022 period, • Use jurisdiction code 800 (not jurisdiction code 060) to record sales sourced* to Fulton County inside the City of Hapeville. • Use jurisdiction code 801 (not jurisdiction code 060) to record sales sourced* to Fulton County inside the City of College Park. • Use jurisdiction code 802 (not jurisdiction code 060) to record sales sourced* to Fulton County inside the City of East Point. • Use jurisdiction code 804 (not jurisdiction code 031) to record sales sourced* to Clayton County inside the City of College Park. • The City of Atlanta has reinstated a 0.4% TSPLOST. TSPLOST-exempt sales sourced to DeKalb County inside the City of Atlanta must be recorded as described in the instructions for Line 3 of Part B. TSPLOST-exempt sales sourced to Fulton County inside the City of Atlanta must be recorded as described in the instructions for Line 7 of Part B. *Sourcing: Generally, sales sourced to a jurisdiction include all sales of tangible personal property in which the property is delivered to the purchaser in the jurisdiction and sales of services that are performed in the jurisdiction. Please refer to O.C.G.A. § 48-8-77 for specific sourcing rules. Form ST-3 Instructions: • Record the Sales and Use Tax Number (STN), name, and address of the registered taxpayer. • The Period Ending should be the end date (mm/dd/yy) of the reporting period. • Check the Amended Return box if you are amending a previously filed return for the same period. • Check the No Tax Due box if there were no taxable sales during this period. • If there were no sales or uses during the period, please check the No Sales/Use Tax Activity box on Page 1. Page 2 LINE 1 2 3 4 5 6 7 8 9 10 11 12 13 Part A - Tax Summary Record total state sales (all sales sourced to the State of Georgia), including leases and rentals. Record total exempt state sales, including leases and rentals. Include all sales that are exempt from state sales tax, even if such sales are subject to local sales tax. Subtract exempt state sales (Line 2) from total state sales (Line 1) and record taxable state sales. Complete Part B, and record the total sales tax from Part B, Line 21. Record the total use tax from Part B, Line 26. Record the pre-paid local sales/use tax for on-road motor fuel (from Form ST-3 Motor Fuel), if applicable. Record total sales/use tax collected for reporting period from taxpayer accounting records. Add Line 4 + Line 5 + Line 6. Subtract Line 8 from Line 7 to calculate excess tax collected. Include excess tax collected in the appropriate sales/use category for vendor’s compensation in Part C. Complete Part C, and record the total vendor’s compensation from Part C, Line 5. Record previous prepaid estimated tax, if applicable. Please reference your annual prepaid estimated tax letter. Record current prepaid estimated tax, if applicable. Please reference your annual prepaid estimated tax letter. Add Lines 8 and 9, subtract Lines 10 and 11, and add Line 12 for the total amount due. Part B - Sales Tax Distribution Table LINE 1 2 3 4 5 6 7 Record the taxable state sales (total sales sourced to the State of Georgia LESS sales of energy to manufacturers and all other state tax exempt sales). Multiply this amount by the rate indicated, and record the sales tax amount for the state. Record taxable sales sourced to DeKalb County inside the City of Atlanta. Do not include sales that are exempt from one or more local taxes. Multiply taxable sales by the indicated rate, and record the amount in the “sales tax amount” column. Record TSPLOST-exempt sales sourced to DeKalb County inside the City of Atlanta. Generally, TSPLOST-exempt sales include sales of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives; and motor fuel as defined in O.C.G.A. §48-9-2(9) for public mass transit. Multiply the sales by the indicated rate, and record the amount in the “sales tax amount” column. Record taxable sales sourced to DeKalb County outside the City of Atlanta that are not sales of tax-exempt “food and food ingredients”. Do not include sales that are exempt from one or more local tax. Multiply the taxable sales by the indicated rate, and record the amount in the “sales tax amount” column. Record sales of tax-exempt “food and food ingredients” that are sourced to DeKalb County outside the City of Atlanta. Multiply the sales by the indicated rate, and record the amount in the “sales tax amount” column. Record taxable sales sourced to Fulton County inside the City of Atlanta. Do not include sales that are exempt from one or more local taxes. Multiply taxable sales by the indicated rate, and record the amount in the “sales tax amount” column. Record TSPLOST-exempt sales sourced to Fulton County inside the City of Atlanta. Generally, TSPLOST-exempt sales include sales of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives; and motor fuel as defined in O.C.G.A. §48-9-2(9) for public mass transit. Multiply the sales by the indicated rate, and record the amount in the “sales tax amount” column. Page 3 8-19 Use Lines 8-19 and addendum pages to record taxable sales sourced to other jurisdictions. List the county name, jurisdiction code (see rate charts), and dollar amount of taxable sales. Multiply the amount of taxable sales by the rate, and record the amount in the “sales tax amount” column. Jurisdiction Codes: A complete list of jurisdiction codes is available on the General Sales Tax Rate Chart at https://dor.georgia.gov/sales-tax-rates-general. Reporting Codes: Sales that are exempt from some, but not all, local sales taxes must be recorded by jurisdiction on a separate line by adding a suffix to the jurisdiction code, as shown in the notes immediately below. The reporting codes and their associated sales tax rates are available on the Department’s sales and use tax rate charts at https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/sales-taxrates-current-historical-and-upcoming. Note 1: Sales of energy to manufacturers must be recorded by jurisdiction on a separate line. Use the jurisdiction code followed by "E" (e.g., 060E). The rate chart for energy sold to manufacturers is located at https://dor.georgia.gov/sales-tax-ratesenergy-sold-manufacturers. Note 2: TSPLOST-exempt sales must be recorded by jurisdiction on a separate line. Use the jurisdiction code followed by "TE" (e.g., 001TE). The rate chart for TSPLOST-exempt sales is located at https://dor.georgia.gov/sales-tax-rates-foodtsplost-exempt-and-motor-vehicles. Note 3: Sales of fuels used exclusively in the operation of locomotives by common or contract carriers regulated by the United States Surface Transportation Board must be recorded by jurisdiction on a separate line. Use the jurisdiction code followed by “CLF” (e.g., 001CLF). The CLF rate chart is located at https://dor.georgia.gov/sales-tax-rates-carrier-locomotive-fuel. Note 4: Sales of jet fuel must be recorded by jurisdiction on a separate line. Use the jurisdiction code followed by "JT" (e.g., 001JT). The rate chart for jet fuel sales is located at https://dor.georgia.gov/sales-tax-rates-jet-fuel. Note 5: Sales of certain motor vehicles that are not fully exempt from state and local sales tax must be recorded by jurisdiction on a separate line. The reporting code that must be used to record sales taxable motor vehicles varies according to the applicable jurisdiction. To find the correct reporting codes and rates, see the miscellaneous rate chart at https://dor.georgia.gov/sales-tax-rates-food-tsplostexempt-and-motor-vehicles. 20 If you recorded sales on addendum(s), enter the total sales tax amount from the addendum(s). Additional addendum pages (Form ST-3 Addendum Sales) are located at http://dor.georgia.gov. 21 Record the sum of Lines 1-20 as total sales tax and record this amount on Part A, Line 4. Page 4 Part B – Use Tax Distribution Table LINE 22-24 Use Lines 22-24 and addendum(s) to record state and local use tax by jurisdiction of use. For each entry, record the jurisdiction (and the reporting code, if applicable), and reason code. Use tax is due if applicable Georgia sales tax was not paid on an item purchased or leased and that item has been placed into use within Georgia. Jurisdiction of use means the jurisdiction in which the product was first used in Georgia. The use tax reason codes are: Code Reason 01 Georgia use – item purchased tax-paid in Georgia and used in another jurisdiction having a higher local tax rate. 02 Withdrawal from inventory in Georgia. 03 Import-use (state tax only). The jurisdiction “State” (000) must be used for this code. Import-use (local tax only) 04 Examples of taxable transactions and reason codes include: A contractor purchases an item for $600.00 in a Georgia jurisdiction where the total sales tax rate is 6% and uses the item to fulfill a contract in a jurisdiction where the total sales tax rate is 8%. The contractor owes additional use tax of 2% and should record local use tax due of $12.00 ($600.00 x .02). The use tax reason code is 01. A Georgia furniture manufacturer withdraws a table worth $700.00 from inventory to use in the business’s break room. The manufacturer owes state and local use tax based on the fair market value of the table at the rate in effect in the jurisdiction where the withdrawal from inventory occurs. The manufacturer should calculate the use tax due by multiplying the combined state and local use tax rate by $700.00 and recording the resulting use tax. The use tax reason code is 02. A Georgia resident or Georgia business purchases an item for $800.00, and the seller does not charge sales tax. The purchaser owes use tax based on the rate in effect in the jurisdiction where the purchaser receives the item. The purchaser should calculate state use tax by multiplying the applicable state use tax of 4% by $800.00 and recording the resulting state use tax due with the use tax reason code 03. The purchaser should calculate the local use tax due by multiplying the applicable local use tax rate by $800.00 and recording the resulting local use tax due with the use tax reason code 04. A Georgia resident or Georgia business purchases a $900.00 item outside of Georgia, pays the other state’s 5% state sales tax at the time of purchase and returns to Georgia with the item. The purchaser will receive credit against Georgia’s 4% state use tax due and thus owes no additional state use tax. The purchaser owes local use tax at the rate in effect in the jurisdiction where the purchaser lives or where the business is located. The purchaser should calculate the local use tax due by multiplying the applicable local use tax rate by $900.00 and recording the resulting local use tax due. The use tax reason code is 04. 25 If you recorded uses on addendum(s), enter the total use tax amount from the addendum(s). Additional addendum pages (Form ST-3 Addendum Use) are located at http://dor.georgia.gov. Page 5 26 Record the sum of Lines 22-25 as total use tax, and record this amount on Part A, Line 5. Part C – Vendor’s Compensation Calculation LINE 1 2 3 4 5 Calculate the total state and local sales and use tax on non-motor fuel sales by adding Lines 4, 5, and 9 of Part A and subtracting sales and use tax on off-road motor fuel, if applicable. Record the first $3000 of state and local sales and use tax on non-motor fuel sales in the "Tax Amounts" column. Multiply the amount in the "Tax Amounts" column by the rate. Record the result in the "Vendor's Compensation" column. Record the amount of state and local sales and use tax on non-motor fuel sales that exceeds $3000 in the "Tax Amounts" column. Multiply the amount in the "Tax Amounts" column by the rate. Record the result in the "Vendor's Compensation" column. Record pre-paid local sales/use tax for on-road motor fuel (from Form ST-3 Motor Fuel), if applicable. Multiply the tax amount by the rate. Record the result in the "Vendor's Compensation" column. If applicable, record the state and local sales and use tax on off-road motor fuel in the "Tax Amounts" column. Multiply the amount in the "Tax Amounts" column by the rate. Record the result in the "Vendor's Compensation" column. Record the sum of Lines 1, 2, 3, and 4; and record this amount on Part A, Line 10. Part D – Bad Debt Reporting LINE 1 2 Record bad debt losses incurred on taxable Georgia sales. Record recoveries on Georgia bad debt that was previously written off. Part E – Certification and Signature The return must be completed and signed in order to be considered timely filed. Additional Instructions Amended Returns An amended return must be submitted on an ST-3 Sales and Use Tax Return with the Amended Return box checked. The amended return should reflect the changes to the original sales and use tax return information as well as the unchanged data. Master Accounts Any dealer with four or more locations must file their Sales and Use Tax Return on the Georgia Tax Center (https://gtc.dor.ga.gov). Penalty and Interest on Delinquent Returns • Returns and payments are considered timely if postmarked by the due date of the return (the 20th day following the close of the reporting period). Taxpayers will be billed penalty and interest for all returns and payments postmarked after this date. Page 6 • Penalty is calculated separately for state and local taxes in aggregate. A penalty of 5% (.05) of the tax due or five dollars ($5.00), whichever is greater, will be billed after the return is processed. This penalty will be billed for each month, or fraction of a month, for which the return is delinquent. The maximum penalty amount will be 25% (.25) or twenty-five dollars ($25.00), whichever is greater. • For all periods beginning before July 1, 2016, interest is computed at 1% per month. For periods beginning on or after July 1, 2016, the annual interest rate will be the bank prime loan rate published on or after January 1 of each calendar year plus 3%. Interest will accrue on the tax amount owed from the date the tax is due until the tax is paid. • Vendor’s compensation is only given when both the payment and return are submitted timely. Taxpayers who are mandated to file electronically will not receive vendor’s compensation if a paper return and/or payment is submitted. Mailing Instructions Mail the return to the following address: State of Georgia, Department of Revenue PO BOX 105408 Atlanta, GA 30348-5408 Additional forms and information are on the Department’s website at http://dor.georgia.gov. If you need additional assistance, please call 1-877-423-6711 or call your regional office. A list of the regional offices can be found at http://dor.georgia.gov. Print Blank Form Clear Print ST-3 Page 1 Form (Rev. 09/21/22) Georgia Department of Revenue Sales and Use Tax Return PO Box 105408 Atlanta, Georgia 30348-5408 Check/Money Order No Sales/Use Activity No Tax Due Sales & Use # - Period Ending: / / Amended Return Name: Address: DEPARTMENT USE ONLY Address: City: State: Zip: County of Business: Part A Tax Summary 1. Total State Sales . 2. Total Exempt State Sales . - 3. Taxable State Sales . 4. Total Sales Tax (from Part B, Line 21). + 5. Total Use Tax (from Part B, Line 26). + 6. Pre-Paid Local Sales/Use Tax (from Part C, Line 3). + 7.Total Tax Collected (from accounting records). 8.Total Sales/Use Tax (Ln 4 + Ln 5 + Ln 6 ). 9. Excess Tax (Subtract Line 8 from Line 7) . + 10.Total Vendor’s Compensation (from Part C, Line 5). . - 11. Previous Prepaid Estimated Tax. - 12. Current Prepaid Estimated Tax. + 13. Total Amount Due. Print Blank Form Print Clear ST-3 Page 2 Form (Rev. 09/21/22) Georgia Department of Revenue Sales and Use Tax Return PO Box 105408 Atlanta, Georgia 30348-5408 Part B 1. Sales Tax Distribution Table PERIOD ENDING JURISDICTION CODE 000 State 2. DeKalb County (Inside City of Atlanta) TAXABLE SALES / / TAX RATE SALES TAX AMOUNT 4% 044A 4.9% 3. DeKalb County (Inside City of Atlanta)(TSPLOST Exempt) 044ATE 4. DeKalb County (Outside City of Atlanta) (Non-Food) 044 4% 5. DeKalb County (Outside City of Atlanta) (Food) 044F 3% 6. Fulton County (Inside City of Atlanta) 060A 4.9% 7. Fulton County (Inside City of Atlanta) (TSPLOST Exempt) 060ATE 4.5% 4.5% 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. ADDENDUM PAGE TOTALS (if applicable) 20. TOTAL SALES TAX (Record on Part A, Line 4) 21. Part B Use Tax Distribution Table JURISDICTION OF USE-NAME JURISDICTION OF USE CODE USE TAX REASON CODE 22. 23. 24. 25. ADDENDUM PAGE TOTALS 26. TOTAL USE TAX (Record on Part A, Line 5) STATE AND LOCAL USE TAX AMOUNT Print Blank Form Clear Print ST-3 Page 3 (Rev. 09/21/22) Form Georgia Department of Revenue Sales and Use Tax Return PO Box 105408 Atlanta, Georgia 30348-5408 Part C Vendor’s Compensation Calculation TAX AMOUNTS RATE VENDOR’S COMPENSATION 3% 1. State and Local tax-non motor fuel sales/use (first $3,000). .5% 2. State and Local tax-non motor fuel sales/use (over $3,000). 3% 3. Pre-Paid Local sales/use tax-on road motor fuel (if applicable). 3% 4. State and Local tax-off road motor fuel sales/use (if applicable). 5. TOTAL VENDOR’S COMPENSATION(Record on Part A, Line 10) Part D Bad Debt Reporting 1. Bad Debt Write-Off. .. . . 2. Bad Debt Recovered . Part E Certification and Signature I certify that this return, including any accompanying schedules or statements, has been examined by me and is to the best of my knowledge and belief a true and complete return made in good faith for the period stated. This_____________ day of ___________________________, ________. Return prepared by: Phone Number Title Email Address Signature This return must be filed and paid by the 20th of the month following the period for which the tax is due in order to avoid loss of vendor’s compensation and the application of penalty and interest. Businesses must file a timely return for each period even when no tax is due. Do not remit cash in the mail. Page 4 Instructions for completing PV-ST Sales and Use Tax Payment Voucher The Payment Voucher must be returned with the ST-3 Sales and Use Tax Return and your payment in the same envelope. Please: Do not mail the Payment Voucher if you file your payment electronically (EFT). You may check the No S/U Activity box on voucher and submit only the voucher as a completed return. If you have sales activity, then you must complete and submit the ST-3 Return in full. Failure to file the proper return forms may result in penalties being assessed. Write your Sales and Use number on your payment. Send completed information to: Georgia Department of Revenue Sales and Use Tax PO Box 105408 ATLANTA GA 30348-5408 Print Blank Form Clear Print PLEASE DO NOT mail this entire page. Please cut along dotted line and mail only coupon and payment. Detach here and return lower portion PLEASE DO NOT STAPLE OR PAPER CLIP. PLEASE REMOVE ALL CHECK STUBS. NAME AND ADDRESS PV-ST Sales and Use Tax Payment Voucher Georgia Department of Revenue (Rev. 01/26/18) Check here if No S/U Activity This Payment Voucher must be included with your return and payment. Please use Voucher only for period listed. Sales & Use Number Period Ending Vendor Code 040 PLEASE DO NOT STAPLE OR PAPER CLIP. REMOVE ALL CHECK STUBS. GEORGIA DEPARTMENT OF REVENUE SALES AND USE TAX P O BOX 105408 ATLANTA GA 30348-5408 04700020000000000000004000000000008 Amount Due $
TSD_Sales_and_Use_Tax_Retun_ST3
Effective for Sales Beginning April 2017
We last updated the Sales and Use Tax Return in February 2024, so this is the latest version of Form ST-3 , fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ST-3 directly from TaxFormFinder. You can print other Georgia tax forms here.
TaxFormFinder has an additional 30 Georgia income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Georgia Form ST-3.
| Form Code | Form Name |
|---|---|
| Form ST-3 Addendum | Sales Tax Return Addendum |
View all 31 Georgia Income Tax Forms
Georgia usually releases forms for the current tax year between January and April. We last updated Georgia Form ST-3 from the Department of Revenue in February 2024.
Form ST-3 is a Georgia Sales Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
We have a total of five past-year versions of Form ST-3 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
